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Previous article Tax and Carding.
Bank cards have made life much easier for us: with their help, you can make all the necessary calculations without personal contact, even being far enough away.
Therefore, we all gradually "got hooked" on convenient monetary relations with the help of cards: we receive money from sales, from rent, for services rendered, and simply on debt.
But, making a choice in favor of comfort, we often forget that all the movements of funds on our cards can be checked at any time by the regulatory authorities - first of all, the tax service, which is very interested in the income of any potential taxpayer.
Theoretically, any transfer to a citizen's card can be defined as income from which personal income tax must be paid.
There is only one way to refute this presumption - to prove the opposite: either it is not income (but a loan repayment, for example), or it is income that is not subject to taxation.
If you fail to prove this, you will have to bear responsibility for the commission of a tax offense - to pay a fine in the amount of 20% of the entire amount of unpaid tax, and, of course, to pay tax and late fees ...
As the court practice shows, the tax office began to conduct checks for suspicious receipts on the bank cards of citizens, and basically all of them end in success for the tax authorities and troubles for cardholders.
All these suspicious receipts can be roughly divided into two categories - transfers from legal entities and from individuals.
1) Transfers to bank cards of citizens from legal entities (or entrepreneurs).
When an organization transfers funds to a citizen's card, then it must pay income tax from them. Suspicions can be caused by those transfers that were not reflected in the annual personal income tax return.
In particular, several cases were considered in courts on the additional assessment of income tax from citizens who received transfers from organizations to their cards.
The purpose of payments indicated "loan repayment" or, conversely, "loan issuance". There were no documents confirming that the “borrowed” money really came from the citizen or was subsequently returned to them (it is clear that the money was being cashed out).
As a result, the cardholder was charged with income tax on all received amounts, since it has not been denied that it is income.
2) Transfers to bank cards from individuals.
The subject of judicial consideration was the actions of the tax authority to charge a citizen with income tax on the amounts that were systematically transferred to his card from several people.
According to the results of the tax audit, it was found that the citizen, being the owner of several apartments and non-residential premises, periodically entered into lease agreements for this property. The income received was not declared to them and, of course, taxes were not paid from them.
In theory, any payment made on behalf of an individual to your card could raise suspicion and become the subject of a tax audit.
You can defend yourself by proving that it was a loan, gift or inheritance from a close relative, money from the sale of property that has long been in your ownership (movable - at least 3 years, immovable - 5), or other income that is exempt by law from income tax.
How does the tax office know about receipts on your cards?
From the bank, of course.
Now, according to the law on combating money laundering, banks are obliged to report to Rosfinmonitoring about all transactions that seemed suspicious to them (regardless of the amount).
In addition, banks provide information to the tax authorities about the opening of accounts with them by individuals.
And after analyzing the available data on real estate that is owned by a citizen (if several objects are identified), the tax office can initiate an audit, within which it has the right to request information from banks about all transactions that took place on the account of the cardholder.
It is not excluded that in the future the powers of the tax authorities to check citizens' card accounts will expand even more.
Bank cards have made life much easier for us: with their help, you can make all the necessary calculations without personal contact, even being far enough away.
Therefore, we all gradually "got hooked" on convenient monetary relations with the help of cards: we receive money from sales, from rent, for services rendered, and simply on debt.
But, making a choice in favor of comfort, we often forget that all the movements of funds on our cards can be checked at any time by the regulatory authorities - first of all, the tax service, which is very interested in the income of any potential taxpayer.
Theoretically, any transfer to a citizen's card can be defined as income from which personal income tax must be paid.
There is only one way to refute this presumption - to prove the opposite: either it is not income (but a loan repayment, for example), or it is income that is not subject to taxation.
If you fail to prove this, you will have to bear responsibility for the commission of a tax offense - to pay a fine in the amount of 20% of the entire amount of unpaid tax, and, of course, to pay tax and late fees ...
As the court practice shows, the tax office began to conduct checks for suspicious receipts on the bank cards of citizens, and basically all of them end in success for the tax authorities and troubles for cardholders.
All these suspicious receipts can be roughly divided into two categories - transfers from legal entities and from individuals.
1) Transfers to bank cards of citizens from legal entities (or entrepreneurs).
When an organization transfers funds to a citizen's card, then it must pay income tax from them. Suspicions can be caused by those transfers that were not reflected in the annual personal income tax return.
In particular, several cases were considered in courts on the additional assessment of income tax from citizens who received transfers from organizations to their cards.
The purpose of payments indicated "loan repayment" or, conversely, "loan issuance". There were no documents confirming that the “borrowed” money really came from the citizen or was subsequently returned to them (it is clear that the money was being cashed out).
As a result, the cardholder was charged with income tax on all received amounts, since it has not been denied that it is income.
2) Transfers to bank cards from individuals.
The subject of judicial consideration was the actions of the tax authority to charge a citizen with income tax on the amounts that were systematically transferred to his card from several people.
According to the results of the tax audit, it was found that the citizen, being the owner of several apartments and non-residential premises, periodically entered into lease agreements for this property. The income received was not declared to them and, of course, taxes were not paid from them.
In theory, any payment made on behalf of an individual to your card could raise suspicion and become the subject of a tax audit.
You can defend yourself by proving that it was a loan, gift or inheritance from a close relative, money from the sale of property that has long been in your ownership (movable - at least 3 years, immovable - 5), or other income that is exempt by law from income tax.
How does the tax office know about receipts on your cards?
From the bank, of course.
Now, according to the law on combating money laundering, banks are obliged to report to Rosfinmonitoring about all transactions that seemed suspicious to them (regardless of the amount).
In addition, banks provide information to the tax authorities about the opening of accounts with them by individuals.
And after analyzing the available data on real estate that is owned by a citizen (if several objects are identified), the tax office can initiate an audit, within which it has the right to request information from banks about all transactions that took place on the account of the cardholder.
It is not excluded that in the future the powers of the tax authorities to check citizens' card accounts will expand even more.
